July Important Dates

5th                     - Last day for reaching a PAYE settlement agreement for 2014/15

                          - Deadline for 2014/15 returns of rent paid by agents to non-resident landlords and of tax

                            deducted by tenants from rents paid direct to non-resident landlords



6th                     - Deadline for employers to file forms P11D, P9D and P11D(b) for 2014/15

                          - Deadline for employers to give employees copies or summaries of forms P11D and P9D for 

                            2014/15

                          - A third party who has provided benefits to someone else’s employee in 2014/15 must give the 

                            employee a statement of the cash equivalent and other details.

                          - An employer who has provided a redundancy package in 2014/15 worth more than £30,000 and 

                            which included benefits-in-kind must report it to HMRC

                          - Deadline for a close company to elect that all beneficial loans to a director be treated as a single 

                            loan for calculating 2014/15 benefits in kind (s187, ITEPA 2003)

                          - Deadline to register an employee share scheme which was in place during 2014/15, and to 

                            self-certify the scheme if it was a tax-approved one

                          - Deadline to file returns for 2014/15 of reportable events in connection with both unapproved 

                            share schemes and tax-approved share schemes and EMI schemes. Filing must now be done 

                            online and there is an automatic £100 penalty for missing the deadline


7th                     - Deadline to make a return of non-cash benefits provided in 2014/15 to retired employees under 

                            an employer-financed retirement benefits scheme. Such benefits are taxable unless provided 

                            from a registered pension scheme or covered by one of the exemptions (which includes a £100 

                            pa de minimis)

                          - VAT returns and payments due for Accounting Quarter period ended 31st May


19th/22nd          - Due dates to pay Class 1A NICs for 2014/15. Payments by cheque should reach HMRC by 19th 

                            July; electronic payments must have cleared into the HMRC bank account by 22nd July


31st                   - A Self-Assessment tax return for 2013/14 not filed online by today will attract a tax-geared 

                            penalty, the higher of £300 or 5% of the liability at 31st January 2015

                          - Due date for second SA payment on account for 2014/15

                          - Deadline for employers using the Employee Benefit Trust Settlement Opportunity for 201/11 or 

                            earlier years to pay the liability (provided they notified HMRC by 31st March 2015 of their 

                            intention to make a settlement)

                          - Deadline for a scheme member to notify the scheme administrator to elect for a 2013/14 annual 

                            allowance charge to be met from his or her pension benefits.

                          - Renewal deadline to provide information to finalise 2014/15 awards and renew claims for 2015/16

                          - CTSA company returns for accounting period ended 31st July 2014 should reach HMRC

                          - Private companies with 31st October 2014 year-ends and public companies with 31st January 

                             year-ends should file their accounts at Companies House